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                                  EXHIBIT 31.2


                  CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
                 PURSUANT TO RULE 13A-14(a) OF THE EXCHANGE ACT

         I, Harry L. Wilson, certify that:

         1. I have reviewed this annual report on Form 10-KSB of Single Source
Financial Services Corporation (the "Company");

         2. Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this report;

         3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the Company as of,
and for, the periods presented in this report;

         4. The Company's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
Company and have:

                  (a) designed such disclosure controls and procedures, or
caused such disclosure controls and procedures to be designed under our
supervision, to ensure that material information relating to the Company,
including its consolidated subsidiaries, is made known to us by others within
those entities, particularly during the period in which this report is being
prepared;

                  (b) designed such internal control over financial reporting,
or caused such internal control over financial reporting to the designed under
our supervision, to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principals;

                  (c) evaluated the effectiveness of the Company's disclosure
controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures as of the end of the
period covered by this report based on such evaluation; and

                  (d) disclosed in this report any change in the Company's
internal control over financial reporting that occurred during the Company's
most recent fiscal quarter (the Company's fourth fiscal quarter in the case of
an annual report) that has materially affected, or is reasonably likely to
materially affect, the Company's internal control over financial reporting; and

         5. The Company's other certifying officers and I have disclosed, based
on our most recent evaluation of internal control over financial reporting, to
the Company's auditors and the audit committee of the Company's board of
directors (or persons performing the equivalent functions):

                  (a) all significant deficiencies and material weaknesses in
the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the Company's ability to record, process,
summarize and report financial information; and

                  (b) any fraud, whether or not material, that involves
management or other employees who have a significant role in the Company's
internal control over financial reporting.

                                                 /S/   HARRY L. WILSON
Dated: January 28, 2004                 ----------------------------------------
                                        Harry L. Wilson, Chief Financial Officer